Results 101 to 110 of about 1,060 (265)

Global Oil and Gas Stocks: Anomalies, Systematic Risks and Mispricing

International Journal of Finance &Economics, EarlyView.
ABSTRACT We analyse anomaly and factor risk premia in the global oil and gas (OG) sector, which plays a central role in the global economy through its importance for energy supply, industrial production, and capital markets. Using firm‐level and portfolio data, we examine whether cross‐sectional return patterns reflect systematic risk compensation or ...
Nader Virk, Mohsin Sadaqat, Hilal A. Butt, Giulia Fantini   +3 more
wiley   +1 more source

FACTORS AFFECTING TAX AGGRESSIVENESS IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

Keunis
This research use quantitative research methods that examines the impact of board independence, gender diversity, managerial ownership, institutional ownership, and ownership concentration on tax aggressiveness.
Francia Veronica, Natalis Christian
doaj   +1 more source

Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy. [PDF]

Front Psychol, 2022
Zhang X, Husnain M, Yang H, Ullah S, Abbas J, Zhang R.   +5 more
europepmc   +1 more source

The Impact of Market Liberalisation on Bank Performance: Evidence From South and Southeast Asian Countries

International Journal of Finance &Economics, EarlyView.
ABSTRACT Utilising annual data covering 1995–2022, this study examines the effects of market liberalisation on bank performance in 19 South and Southeast Asian countries. Bank performance is assessed using three dimensions: efficiency, profitability, and stability.
Michael Enowbi Batuo, Sridevi Yerrabati, Ashiq Zaman, Helen Solomon   +3 more
wiley   +1 more source

The Role of Audit Quality in Moderating Political Connection and CFO Characteristics on Tax Aggresiveness

AFRE (Accounting and Financial Review)
This study aims to examine the role of audit quality in moderating the effect of political connection and CFO characteristics on tax aggressiveness. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange ...
Syifa Amatullah Isymah
doaj   +1 more source

Performance Measures, Discretionary Accruals, and CEO Cash Compensation

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley   +1 more source

The Psychometric Properties and Clinical Usefulness of the Difficulties in Emotion Regulation Scale in Forensic Settings

Journal of Clinical Psychology, EarlyView.
ABSTRACT Objective The Difficulties in Emotion Regulation Scale (DERS) is a widely used measure of emotion dysregulation across clinical contexts. However, its psychometric properties and clinical utility have not been thoroughly examined in forensic populations.
Adam Meddeb, Märta Wallinius, Johan Berlin, Natalie Laporte, Malin Hildebrand Karlén, Claudia Mazzeschi, Elisa Delvecchio, Patrizia Velotti, Carlo Garofalo   +8 more
wiley   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

Tax aggressiveness and performance of publicly traded companies in Brazil: An analysis of the pandemic period

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
The objective of this research was to investigate the influence of tax aggressiveness on the performance of companies listed on the Brazilian stock exchange (B3) during the pandemic period, spanning from 2017 to 2022, totaling 1,422 observations ...
Amanda Dantas Cerqueira, Ronaldo Fabiano de Souza Antunes, Alini da Silva, Marcelo Alvaro da Silva Macedo   +3 more
doaj   +1 more source

Where Is the Take in Give and Take? A Review of Empathy Effects on Workplace Outcomes for Both Givers and Receivers

Journal of Organizational Behavior, EarlyView.
ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang, Gillian Yeo, March L. To, Rajiv Amarnani   +3 more
wiley   +1 more source